"In addition to the formula, the allocation of a matching contribution is also dependent on the compensation period used to determine the match, any plan-imposed limits, and the timing of the contributions.  ... The IRS has recognized this discretionary matching contribution information gap and voila, a new required participant notice is born.... The timing of the notice depends on whether your discretionary match is determined and funded annually, or whether you fund the match on a periodic basis (per pay period, monthly or quarterly). ... The first plan year the new requirement impacts your 401(k) plan depends on the date the Cycle 3 restatement was adopted."  MORE >>